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Free transfer of goods and VAT

Free transfer of goods belonging to the company, in accordance with Art. 7 sec. 2 of the VAT Act [1] , is subject to VAT if the taxpayer was entitled, in whole or in part, to the right to deduct VAT on the purchase, import or manufacture of these goods or their components.

It should therefore be noted that taxation of the free transfer of goods takes place when the taxpayer transfers goods for the purchase, import or production of which he had the right to deduct input tax. At the same time, for VAT taxation of the gratuitous transfer, it is irrelevant whether the taxpayer exercised this right or not.

Source: martinitax.pl

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